USA Track & Field Travel and Business Expenses Policies and Procedures

These policies and procedures are intended as a guide to reimburse individuals for USATF-related travel and business expenses. USATF will reimburse travelers for expenses incurred in the performance of their assignments relating to USATF programs and operations.

Note: Use of the term "traveler" is meant to cover any person seeking reimbursement of expenses from USATF, whether that person is actually traveling or not. "Traveler" is used since a significant portion of expense reimbursements are incurred while traveling away from a person's home.

This policy applies to the USATF Board of Directors; Committee, Council, Task Force Members; all other governing groups; and, all other volunteers.

These policies and procedures are necessary in order to ensure compliance with federal tax law and what the IRS prescribes under their "accountable plan" rules. The IRS requires that accountable plans include all three of the following elements:

• Expenses must be business related and must be reasonable and necessary.
• There must be adequate reporting by the employee to the employer of the amount, time, use, and business purpose of these expenses, within a reasonable period of time (not to exceed sixty days). Original receipts must be attached to the report.
• Reimbursements or excess cash advances must be returned within thirty days after completion of the trip.

Failure to comply with these requirements could result in personal income tax penalties or denial of reimbursement. Further, adherence to these policies and procedures will ensure consistent and fair treatment throughout the organization and the uniform reporting of financial results.

Procedures for submitting reimbursement paperwork, requesting cash advances, and other travel-related activities are listed in the Budget and Administrative Procedures Handbook. This document defines specific reimbursement guidelines and policies.

Airfare

All airfares must be coordinated through USATF Travel Services. See the Budget and Administrative Procedures Handbook for more information. Specific policies related to airfares follow:

Bookings other than USATF Travel Services - Travelers will not be reimbursed for tickets purchased outside of USATF's designated travel agency unless specific advance approval is granted by the Travel Manager or Chief Financial Officer. If you believe a local travel agent or internet service can provide a lower fare for the identical itinerary, you will then be authorized to buy that ticket and seek reimbursement through the traditional process. If the Travel Manager can match or beat the fare you obtained, then USATF Travel Services will purchase the ticket for you. Other notes:

• You must have your travel authorization completed in advance and signed by your committee chair or treasurer.
• You must have competing fare quotes in hand before calling the Travel Manager (877-203-3799). Call during business hours (8:30 a.m. - 5:30 p.m. (Eastern) Monday thru Friday).
• If you reach Travel Services' voicemail, please leave details of your itinerary (including price). If you believe the airfare will expire in a short time, please note that also. If you call during normal hours and do not receive a return call within 6 hours, you can go ahead and purchase the internet ticket.
• The buyer assumes all responsibility for internet tickets. USATF will not reimburse change fees or the cost of unusable tickets. Purchasers of these tickets should fully understand the various fees, restrictions and penalties.

Special Requests - Travel is always booked on the lowest cost itinerary. If a special request to fly a certain airline (e.g., frequent flyer miles or upgrades) or make non-business stopovers results in a higher ticket price, the cost difference must be paid by the traveler at the time of booking.

Changes or Missed Flights - USATF will not reimburse the cost associated with flight changes unless an external factor, such as a change in a meeting schedule, predicates the change. Costs associated with missed flights, including stand-by fees or other charges, shall not be reimbursed.

Airport Mileage and Parking - Costs for travel to and from the airport are generally not reimbursed. Parking is reimbursed only upon approval of the relevant committee chair and USATF Budget Committee Chair or Board Treasurer. If reimbursed, airport parking is limited to the lowest cost "long term" parking lot at a given airport.

Last Minute Tickets - Due to the possibility of very expensive airline tickets for last minute purchases, USATF Travel Services, upon consultation with National Office staff, Budget Committee Chair or Board Treasurer, may decline to ticket any traveler who fails to make the necessary arrangements in advance.

Hotels and Lodging

USATF travelers generally stay in hotels designated by the associated event, meeting, or activity. For non-event travel, hotels are arranged for by USATF Travel Services. Travelers choosing not to stay at the designated hotel will be reimbursed up to the cost of the event hotel.

Hotel charges are limited to room & tax for a standard room. Upgrades to suites, concierge floors or other higher cost rooms shall not be reimbursed. If meeting space is needed for business purposes, travelers must coordinate meeting space in advance with USATF Travel Services (as the National Office may be able to get the additional costs waived). Hotel suites are not to be used for meetings.

Charges for incidentals are only reimbursed if specifically authorized in this document. Charges for tips, movies, mini-bars, and high speed internet access are considered personal and are not reimbursed.

Hotel charges at events, programs or meetings will generally be prepaid by USATF, usually on a "master account." If hotel charges are paid by the traveler, reimbursement will be made for the amounts shown on the detailed bill. Charges other than room and taxes (i.e., telephone, room service, movies, etc.) should be separated and not included in lodging expense on the Expense Report. Note: Non-reimbursable charges on USATF's master bill will be deducted from future payments to the traveler in question.

Ground Transportation

Travelers are expected to use no cost or low cost transportation systems where available. Notably, event shuttles and hotel courtesy vehicles cover many typical transportation needs. In certain cities, subways or other train systems should be used when the service locations allow and traveler safety is assured. Rental cars, taxis or other services will not be reimbursed if a reasonable low cost alternative is available. When a no cost system is not available, airport transfers (to and from the airport) should be made by shared ride service and not by taxi or private car.

Rental Cars - When business requirements dictate the need for a rental car, arrangements must be made through USATF Travel Services to take advantage of corporate rates, group billing, and insurance coordination. Rental cars not booked through the National Office will not be reimbursed. Other policies:

• Rental cars should be shared when two or more travelers are on a common itinerary.
• Economy class cars should be used unless group size dictates a four door vehicle. Luxury vehicles, SUVs or other high cost cars will not be reimbursed. Non-essential options such as satellite radio or GPS systems will not be reimbursed.
• Rentals should be gassed up prior to their return. Prepaid gas (at the time of rental - the "full tank option") or gas service charges (at the time of return) are very costly and will not be reimbursed.
• Insurance charges are very costly and generally not necessary. USATF provides liability insurance for those on USATF business so all liability coverage should be declined. USATF also provides some property damage for rental cars (known as loss damage waiver coverage). Damage due to negligence, non-USATF use, or violations of the law are not covered and are the responsibility of the traveler. USATF will not reimburse collision insurance coverage offered by the rental company. Proof of insurance can be obtained from USATF Travel Services.
• Rental cars not reserved by USATF Travel Services are not covered under USATF's insurance policies. Many credit cards (Visa, Master Card, American Express, Diner's Club, etc.) provide either primary or secondary rental car insurance (secondary insurance pays after any personal insurance, such as coverages on your personal auto policy), so you still may not need the rental car company's optional insurance. Regardless, USATF will not reimburse either the rental car company insurance or damages since USATF Travel Services provides automatic coverage.

Use of a Personal Car - USATF will reimburse mileage for those using their own cars for approved USATF business trips (traveling to meetings, events, etc.). This reimbursement, currently 50 cents per mile, is intended to pay for gasoline and other direct costs of driving your car. Miles can be determined on an actual basis so long as the total miles driven are reasonable in comparison to the mileage listed by "Mapquest" or similar services. Mileage is paid for longer distance trips and not local travel or airport trips. As a general guideline, trips greater than 75 miles roundtrip are eligible for reimbursement. Mileage for trips is limited to the cost of an airline ticket for the same trip.

Reasonable parking costs while traveling are reimbursable, as are toll charges. Parking tickets, traffic violations, car repairs and collision damage are not reimbursable. USATF's liability insurance does cover third party liability when a personal auto is used for USATF business.

Meal Expenses

USATF will reimburse travelers for reasonable meal expenses (breakfast, lunch and dinner) incurred while traveling on or conducting USATF business. In some cases, a $35 "per diem" meal allowance is used to simplify expense reporting. If a per diem is not used, meal expenses are limited to similar dollar limits on a per day basis. Thus, meal expenses are limited to $35 per day except in certain high cost locales, such as New York City or Europe. For more information about per diem variances, contact the Staff Accountant at the National Office. The decision to grant per diem is made on an event-by-event basis by committee chairs in consultation with the National Office. Other meal-related policies:

• Alcohol and bar charges are not reimbursed, even if USATF business is "conducted" on site. A minimal amount of alcohol is reimbursable if consumed with dinner.
• Travelers are not to purchase meals for National Office staff, other USATF volunteers, athletes, coaches or business partners.
• Please note that many businesses and organizations (including sponsors and vendors) do not allow USATF to purchase meals or offer hospitality for their employees or representatives. If requested to do so, please contact the National Office for guidance.
• If meals are provided, per diem must be reduced to account for the free meal. Free meals include hotel breakfasts, meeting meals, and event hospitality (if a full meal is available).
• To ease per diem computations, the first and last days of a USATF trip are considered a half day for per diem purposes.
• When per diem is provided, meeting meals may not be purchased on a group basis.

Miscellaneous Expenses

Annual Meeting - Registration fees and banquet charges are not reimbursable.

Memberships - Memberships for USATF or other organizations are not reimbursable. Airline club or other travel memberships are not reimbursable.

Telephone Calls - Telephone charges incurred while traveling will be reimbursed when such costs relate directly to USATF business. Documentation of business purpose and person called is required and original vendor receipts are required. Summary bills and other documentation of the total charge (that does not detail out specific calls) are not acceptable. Telephone charges on hotel bills submitted for reimbursement must be documented separately on the Request for Reimbursement. Care must be taken to avoid high cost phone calls, especially long distance calls from hotel rooms. (Remember, USATF calling cards are available for frequent travelers.)

Cellular Telephone Charges - Cellular telephone charges relating to USATF business will be reimbursed when such charges cause a traveler to exceed their monthly minimum service fees. Business calls must be identified on the original telephone bill submitted with the Expense Report. Summary bills and other documentation of the total charge (that does not detail out specific calls) are not acceptable.

Other Communications Charges - Costs for in-flight phone service ("AirFone") and airport internet connections are not reimbursable.

Office Supplies - USATF will reimburse the actual cost of office supplies as long as such costs are reasonable. If supply needs exceed $25, please contact the National Office Accounting Department in advance as low cost, tax exempt purchasing may be available. A detailed, original vendor receipt is required.

Office Equipment - Computers and other business machines are not purchased for use outside the office. Exceptions must be approved in advance by the relevant committee chair and the Budget Committee Chair or Board Treasurer. If an exception is granted, the purchase must be made by the National Office (for taxes, insurance and other reasons). A detailed, original vendor receipt is required.

Apparel, Embroidery, and Related - All requests for apparel, including T-shirts and polos, must be coordinated through the National Office. This is necessary to ensure compliance with USATF marketing and licensing contracts. Requests for reimbursement to non-approved vendors will not be honored. Committees and programs may purchase apparel in limited quantities as long as the approved budget request indicated the nature and dollar amount of the need.

Medals, Awards and Related - All requests for medals, plaques, and other recognition items must be coordinated through the National Office. This is necessary to ensure compliance with USATF marketing and licensing contracts. Requests for reimbursement to non-approved vendors will not be honored.

Meeting Guidelines

Meeting locations, dates and attendees are determined by committee chairs and program leaders in consultation with the relevant National Office staff. Consideration must be given to program objectives, volunteer and staff schedules, and cost. Generally, meetings are held in central, low cost locations. In most cases, the city where a number of attendees reside will be the preferred location.

Meetings can be scheduled at event locations when a number of attendees are already traveling to the site to meet program, convenience and cost goals; however, meetings are generally not scheduled at events when a primary goal is to bring attendees to the event.

Committee Expense guidelines

Some of the above travel and other business expense policies are modified, in certain situations, for Committee budgets. Specifically:

Annual Meeting - Committees may not spend more than $3,000 on travel and housing costs for committee officers' or members' attendance at the USATF Annual Meeting. The Athletes Advisory Committee is exempt from this policy. As noted above, committee budgets may not be used to pay Annual Meeting registration fees, USATF memberships, or for banquet tickets.

Hotel rooms - Committee budgets may only reimburse for double rooms at the Annual Meeting, National Championship events, international events, or similar events or activities. If a traveler is accompanied by a guest, such as a spouse, that is not an official member of the USATF "delegation," then the traveler will only be reimbursed for one-half the single room cost. If an unaccompanied traveler is unable to locate a reasonable roommate for the event, then the single room will be fully reimbursed.

Payments for Services - If a Committee Chair wishes to contract with a third party for services, the chair must submit a written request to the Budget Committee Chair or Board Treasurer (copy the National Office Accounting Department). This request must include the name of the contractor, disclose any personal or business relationship to the Committee's members, the proposed compensation and a summary of the planned duties and tasks.

Non-Allowed Payments - Committees are not authorized to make certain program-related payments. The following payments will not be reimbursed:

• Personal services unless approved in advance;
• Athlete support or travel reimbursement (such payments must be approved and initiated by one of the High Performance Division committees);
• International events (travel to, costs incurred at, etc.); and,
• Transfers to other committees, programs or events.

Sub-Committees - Normally, sub-committees are not awarded separate budgets during the annual budget process. A committee may fund the administrative costs of its sub-committees as long as the sub-committee is duly formed.

Exceptions

Exceptions to the above policies may be granted in extenuating circumstances as follows:

• All requests for exceptions to this policy must be made in writing (e-mail is appropriate) to the Budget Committee Chair, Treasurer of the Board of Directors, and Chief Financial Officer. Note: Extreme emergencies (requiring same day or next day action) can be made via phone to the Chief Financial Officer.
• Requests for exceptions up to $1,000 that require immediate action (less than 5 business days) may be approved by the Chief Financial Officer.
• Requests for exceptions involving more than $1,000 or matters of a non-urgent nature (more than 5 business days) may be approved by either the Budget Committee Chair or the Treasurer of the Board of Directors in consultation with the Chief Financial Officer.
• The Chief Financial Officer, on behalf of the Budget Committee Chair and Treasurer of the Board of Directors, shall report all requests for exception to the Board of Directors and Audit Committee on an annual basis.

Process Compliance Policies

Certain USATF policies and procedures are so significant that it is necessary to establish firm guidelines and detail out the consequences for failure to follow.

Over-Spending Budgets - If a committee or program exceeds its total budget, the excess will be deducted from the next year's budget. If a committee chair or program leader believes that actual costs exceeded budget due to the use of Budget Committee "assumptions" for air travel, hotel rooms, etc. in the budget process, the Budget Committee will consider those circumstances before deducting from any subsequent budgets.

Non-Budgeted Requests - Committee and program budgets must be spent exclusively on the items listed in the annual budget request submitted to the Budget Committee. If a committee chair or program leader wishes to support an activity or fund a cost that is not listed on the budget request, he or she must obtain advance approval from the Budget Committee Chair. Failure to do so will result in denial of reimbursement.

Paperwork and Timeliness Guidelines - If a request for reimbursement or other accounting form is not submitted in the proscribed timeframe (90 days, see Budget and Administrative Procedures Handbook), the following action will be taken: first offense - written warning; second offense - non payment of the item in question. If a request for reimbursement is not accompanied by adequate receipts (as defined above and in the Handbook), then the item will not be paid (until such receipts are turned over to the Accounting Department).

Please note the deadline for timely filing at year end is January 31 of the following year - that is, all expenses incurred in a given year must be filed by January 31 of the following year regardless of the date incurred.

Cash Advances - If an Accounting for Cash Advance (paperwork with original receipts) is not returned to the National Office in a timely manner, future advances will be withheld until all paperwork is properly completed and submitted. Accounting for Cash Advance paperwork is due within 30 days of the related event. If more than one Accounting for Cash Advance is late (over 30 days), future cash advances may be denied. If Accounting for Cash Advance paperwork is not submitted by December 31, the National Office is required, under IRS regulations, to report taxable income on Form 1099 and the recipient must pay taxes on the advance amount.